Commonwealth Numbered Acts

INCOME TAX ASSESSMENT ACT 1997 No. 38 of 1997 - SECT 43.190

(1) A facility in a *hotel building or an *apartment building that is not
commonly provided in a hotel, motel or guest house in Australia is taken not
to be used, or for use, for or in association with residential accommodation
if the facility is part of a building begun after 19 July 1982 and before 18
July 1985. Note: This subsection means that, for time period 2 in Table 43-90,
a facility referred to in subsection 43-180(6) or (7) (dealing with facilities
not commonly provided in Australia) is taken to be a non- residential building
if it satisfies the use test in Column 3 of that table for a building of that
kind, and is therefore eligible for deduction even though it would ordinarily
be taken to be used for residential accommodation.

(2) A building, other than a *hotel building or an *apartment building, begun
after 19 July 1982 and before 18 July 1985 that is used, or for use, wholly or
mainly for the purpose of operating a hotel, motel or guest house is taken to
be used or for use wholly or mainly for, or in association with, residential
accommodation. Note: This subsection ensures that hotels, motels and guest
houses begun in the specified time period that do not satisfy the tests for
hotel and apartment buildings (for example, because they had fewer than 10
bedrooms or apartments) do not qualify for a deduction under this Division.